HISTORY

Land ownership
In England, at least until the mid-1600's, and arguably until William Blackstone's
time in the mid-1700's, property was exclusively owned by the King. In arbitrary
governments the title is held by and springs from the supreme head, be he the emperor,
king, dictator, or by whatever name he is known. It was stated and thus a known fact, that
if the King felt it justified, he could just take the land from one baron and give such land
to another prospective baron. The king was the true and complete owner, giving him the
authority to take and grant the land from the people in his kingdom to who either lost or
gained his favor. McConnell v. Wilcox, I Seam (111.) 344, 367 (1837).

This is hardly what the forefathers planned for when creating the United States
Constitution, if this were what the people in the mid to late 1700's wanted, there would
have been no need to have an American Revolution, since the taxes were secondary to
having a sound and complete ownership of the land. When the colonists were forced to
pay taxes and were required to allow their homes to be occupied by soldiers; they
revolted, fighting the British, and declaring their Declaration of Independence. The
colonists came to America to avoid taxation without representation, to avoid persecution
of religious freedom, to escape sovereign control and virtual dictatorship over the
land, and to acquire a small tract of land that could be owned completely. Having broken
away from the English sovereignty and establishing themselves as their own sovereigns,
and equally important, ownership of land. The American founding fathers chose allodial
ownership of land for the system of ownership on this country. Wendell v Crandall, 1 N.
Y. 491 (1848).

“The American people, before developing a properly functioning stable government,

developed a stable system of land ownership, whereby the people owned their land
absolutely and in a manner similar to the king in common-law England. As "allodium"
which means or is defined as man's own land, which he possesses merely in his own
right, without owing any rent or service to any superior.” Wallace v Harmstead, 44 Pa.
492 (1863).

“Allodium” (Black’s Law Dictionary 6th Edition).

Land held absolutely in one’s own right, and not of any lord or superior; land not subject to feudal duties or
burdens. An estate held by absolute ownership, without recognizing any superior to whom any duty is due
on account thereof.

The American people, newly established sovereigns in this republic after the victory
achieved during the Revolutionary War, became complete owners in their land, beholden
to no lord or superior; as sovereign freeholders in the land themselves. These freeholders
in the original thirteen states now held allodial the land they possessed before the war
only feudally. “This new and more powerful title protected the sovereigns from
unwarranted intrusions or attempted takings of their land, and more importantly it
secured in them a right to own land absolutely in perpetuity.” Chisholm v. Georgia, 2
Dall. (U.S.) 419 (1793); McConnell v. Wilcox, I Seam. (IR.) 344 (1837) as quoted in
Leading Fighter v. County of Gregory, 230 N.W.2d 114, 116 (1975).

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 “Perpetuity” (Black’s Law Dictionary 5th Edition p.1027).
Continuing forever. Legally, pertaining to real property, any condition extending the inalienability... In
terms of an allodial title, it is to have the property of inalienability forever. Nothing more need be done
to establish the ownership of the sovereigns to their land, although confirmations were usually required to
avoid possible future title confrontations.

As stated in re Waltz et. al., Barlow v Security Trust & Savings Bank, (1925),
quoting Matthews v Ward, 10 Gill & J. (Md.) 443 (1839); "after the American Revolution,
lands in this state (Maryland) became allodial, subject to no tenure, nor to any services
incident there to."

“Allodial” (Black’s Law Dictionary 6th Edition).

Free; not holden of any lord or superior; owned without obligation of vassalage or fealty; the opposite of
feudal.

An estate of inheritance without condition, belonging to the owner, and alienable by

him, transmissible to his heirs absolutely and simply, such an estate is an absolute estate
in perpetuity and the largest possible estate a man can have, being, in fact allodial in its
nature. This type of fee simple, as thus developed, has definite characteristics: (1) it is a
present estate in land that is of indefinite duration; (2) it is freely alienable; (3) it
carries with it the right of possession; and most importantly (4) the holder may make use
of any portion of the freehold without being beholden to any person. Stanton v
Sullivan, 63 R.I. 216, 7 A. 696 (1839).

The United State Supreme Court and state courts alike have stated as a matter of
FACT from the very first day as in the case of Chisholm vs. Georgia (1793) up to and
beyond Leading Fighter vs. County of Gregory, (1975) that the United States
Constitution secured the sovereign people the substantive right to own land absolutely in
perpetuity establishing ownership and possession not subject to any lord, superior,
feudal duties or burdens and without obligation of vassalage. In doing so a
government of and for the people was thereby established to protect the people’s
sovereign right to allodial title of the land subject to no tenure as in TITLE AT LAW,
which establishes an ALLODIAL FREEHOLD that is judgment proof and even immune
from taxation.

This type of superior title was bestowed upon the newly established American people
by the founding fathers. The people were sovereigns by choice, and through this
new type of land ownership, the people were sovereign freeholders or kings over their
own land, beholden to no lord or superior. United States v Sunset Cemetery Co., 132 F.
2d 163 (1943).

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 TAXATION
When the constitution was drafted the founding fathers were every clear that they
did not want the country to be run on the backs of the people as in their labor and their
land, (See Federalist, No. 30) once again if this were what the people in the late 1700's
wanted, there would have been no need to have an American Revolution. The U.S.
Constitution Article I, Section 8, Clause 1 clearly defines the limitation of taxation to
duties, imposts and excises to be the only form of taxation to pay debts of and to provide
for the needs of the government.

U.S. Constitution
Article I, Section 8, Clause 1: “The Congress shall have power to lay and collect taxes’
duties, imposts and excises to pay debts and provide for the common defense and
general welfare of the United States; but all duties, imposts and excises shall be uniform
throughout the United States.”

DEFINITIONS

NOTE: When a definition is encounter in the law, the law defines the
word to purposely exclude the word from the common definition, not to
add to the common meaning or definition.

73 Am Jur 2d § 146 Operation of legislative definitions, generally

The lawmaking body’s own construction of its language, by means of definitions of the
term employed, should be followed in the interpretation of the act or section to which it
relates and is intended to apply. By the same token, the courts should not enlarge
statutory definitions so as to include a situation or a condition which it might be
assumed the legislature would have covered by an enlarged definition if its existence
had been contemplated. A statutory definition supersedes the common-law and
commonly accepted, dictionary or judicial definition. In this regard, where statute itself
contains a definition of a word used therein, the definition controls, however contrary
to the ordinary meaning of the word it may be, and the term may not be given the
meaning in which it is employed in another statute, although the two may be in pari
material. Where the legislature has defined words which are employed in a statute, its
definitions are binding on the courts since the legislature has the right to give such
signification as it deems proper to any word or phrase used by the statute,
irrespective of the relationship of the definition to other terms. Furthermore, where a
word that already has a definite, fixed, and unambiguous meaning is redefined in a
statute, the definition must be taken literally by the courts.

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 KEY DEFINITIONS

Art. I, Sect. 8, of the constitution, it is said, “Congress shall have power to lay and
collect taxes, duties, imposts, and excises.”

“Taxes”. (Black’s Law Dictionary 6th Edition).

The apportionment of a tax consists in a selection of the subjects to be taxed, and
laying down the rule by which to measure the contribution which each of these subjects
shall make to the tax.

TAXES. (Bouvier 1856, 6th Edition).

This term in its most extended sense includes all contributions imposed by the
government upon individuals for the service of the state, by whatever name they are
called or known, whether by the name of tribute, tithe, talliage, impost, duty, gabel,
custom, subsidy, aid, supply, excise, or other name.

2. The 8th section of art. 1, Const. U. S. provides, that "congress shall have power to lay
and collect taxes, duties, imposts, and excises, to pay," &c. "But all duties, imposts and
excises shall be uniform throughout the United States."

3. In the sense above mentioned, taxes are usually divided into two great classes, those
which are direct, and those which are indirect. Under the former denomination are
included taxes on land or real property, and under the latter taxes on articles of
consumption. 5 Wheat. R. 317.

4. Congress has plenary power over every species of taxable property, except exports.
But there are two rules prescribed for their government, the rule of uniformity and the
rule of apportionment. Three kinds of taxes, namely, duties, imposts and excises are
to be laid by the first rule; and capitation and other direct taxes, by the second rule.
Should there be any other species of taxes, not direct, and not included within the words
duties, imposts or customs, they might be laid by the rule of uniformity or not, as
congress should think proper and, reasonable. Id.

5. The word taxes is, in a more confined sense, sometimes applied in contradistinction to
duties, imposts and, excises. Vide, generally, Story on the Const. c. 14; 1 Kent, Com.
254; 8 Dall. 171; 1 Tuck. Black. App. 232; 1,Black. Com. 308; The Federalist, No. 21,
36; Woodf. Landl. and Ten. 197, 254.

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“Excise tax” (Black’s Law Dictionary 6th Edition).
A tax imposed on the performance of an act; the engaging in an occupation, or the
enjoyment of a privilege. Rapa vs. Haines, Ohio Com.Pl., 101 N.E.2d 733, 735. A tax
on manufacture, sale, or use of goods or on the carrying on of an occupation or
activity, or a tax on the transfer of property. In current usage the term has been
extended to include various license fees and practically every internal revenue tax except
the income tax (e.g., federal alcohol and tobacco excise taxes, IRC § 5001 et seq.)

EXCISES. (Bouvier 1856 Edition).

This word is used to signify an inland imposition, paid sometimes upon the
consumption of the commodity, and frequently upon the retail sale. 1 Bl. Com. 318; 1
Tuck. Bl. Com. Appx. 341; Story, Const. _950.

“Imposts” (Black’s Law Dictionary 6th Edition).

Taxes, duties, or impositions levied for divers reasons. Crew Levick Co. vs.
Commonwealth of Pennsylvania, 245 U.S. 292, 38 S.Ct. 126, 62 L.Ed. 295. Generic
term for taxes.

IMPOSTS. (Bouvier 1856 Edition).

This word is sometimes used to signify taxes, or duties, or impositions; and,
sometimes, in the more restrained sense of a duty on imported goods and merchandise.
The Federalist, No. 30; 3 Elliott’s Debates, 289; Story, Const. 949.
2. The Constitution of the United States, art. 1, s. 8, n. 1, gives power to congress "to lay
and collect taxes, duties, imposts and excises." And art. 1, s. 10, n. 2, directs that "no
state shall, without the consent of congress, lay any imposts, or duties on imports or
exports, except what may be absolutely necessary for executing its inspection laws." See
Bac. Ab. Smuggling, B; 2 Inst. 62; Dy. 165 n.; Sir John Davis on Imposition.

“Duties” (Black’s Law Dictionary 6th Edition).

In its most usual signification this word is the synonym of imposts or customs; i.e. tax
on imports; but it is sometimes used in a broader sense, as including all manner of taxes,
charges, or governmental imposition.

DUTIES. (Bouvier 1856 Edition).

In its most enlarged sense, this word is nearly equivalent to taxes, embracing all
impositions or charges levied on persons or things; in its more restrained sense, it
is often used as equivalent to customs, (q. v.) or imposts. (q. v.) Story, Const. _949.
Vide, for the rate of duties payable on goods and merchandise, Gord. Dig. B. 7, t. 1, c.
1; Story’s L. U. S. Index, h. t.

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[Code of Federal Regulations]
[Title 26, Volume 1]
[Revised as of April 1, 2008]
From the U.S. Government Printing Office via GPO Access

PART 1_INCOME TAXES--Table of Contents

Sec. 1.441-1 Period for computation of taxable income.

(8) Taxpayer. Taxpayer has the same meaning as the term person as defined in section
7701(a)(1) (e.g., an individual, trust, estate, partnership, association, or corporation)
rather than the meaning of the term taxpayer as defined in section 7701(a)(14)(any person
subject to tax).

“Individual”. (Black’s Law Dictionary 6th Edition).

As a noun, this term denotes a single person as distinguished from a group or class, and also, very
commonly, a private or natural person as distinguished from a partnership, corporation, or association; but
it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in
proper case, include artificial persons.
As an adjective, “individual” means pertaining or belonging to, or characteristic of, one single person,
either in opposition to a firm, association, or corporation, or considered in his relation thereto.

_______________________________________________________________________

26 USC Sec. 7701

TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 79 - DEFINITIONS

Sec.7701. Definitions
(a) When used in this title, where not otherwise distinctly expressed or manifestly
incompatible with the intent thereof –
(1) Person
The term "person" shall be construed to mean and include an individual, a trust, estate,
partnership, association, company or corporation.
(14)Taxpayer
The term "taxpayer" means any person subject to any internal revenue tax.

FLORIDA STATUTES CHAPTER 198; ESTATE TAXES

F.S. § 198.01 Definitions.--When used in this chapter the term, phrase or word:
(3) "Person" means persons, corporations, associations, joint stock companies, and
business trusts.

FLORIDA STATUTES CHAPTER 192; TAXATION: GENERAL PROVISIONS

F.S. § 192.001 Definitions.--The following definitions shall apply in the imposition of ad
valorem taxes:
(13) "Taxpayer" means the person or other legal entity in whose name property is
assessed, including an agent of a timeshare period titleholder.

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FLORIDA STATUTES CHAPTER 220; INCOME TAX CODE
F.S. § 220.03 Definitions.—
(z) “Taxpayer” means any corporation subject to the tax imposed by this code, and
includes all corporations for which a consolidated return is filed under s. 220.131.

Florida Administrative Code

12D-2.001 Definitions.
The following definitions shall apply to property assessed by the Department:
(10) “Person” – As defined in Section 1.01, Florida Statutes, and including any
“company”. Unless otherwise specifically provided, the word “company” may be used
interchangeably with the word “person.”

Florida Statutes
F.S. § 1.01 Definitions.--In construing these statutes and each and every word, phrase, or
part hereof, where the context will permit:
(3) The word "person" includes individuals, children, firms, associations, joint
adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries,
corporations, and all other groups or combinations.

“Person” (Black’s Law Dictionary 6th Edition).

In general usage, a human being (i.e. natural person), though by statute term may include labor
organizations, partnerships, associations, corporations, legal representatives, trustees, trustees in
bankruptcy, or receivers.
"In common usage, the term 'person' does not include the sovereign, and
statutes employing the word are ordinarily construed to exclude it." Wilson v.
Omaha Indian Tribe, 442 US 653, 667 (1979).

“Situs” Lat. (Black’s Law Dictionary 6th Edition).

Location or place of crime or business, or the right or power to tax it. Situs of property,
for tax purposes, is determined by whether the taxing state has sufficient contact with
personal property sought to be taxed to justify in fairness the particular tax. Town of
Cady vs. Alexander Const. Co., 12 Wis2d 236, 107 N.W.2d 267,270.

“Business situs” (Black’s Law Dictionary 6th Edition).

A situs acquired for tax purposes by one who has carried on business in the state more
or less permanent in its nature. A situs arising when notes, mortgages, tax sale
certificates and like are brought into the state for something more than a temporary
purpose, and are devoted to some business use there and thus become incorporated
with the property of the state for revenue purpose. A situs arising where possession
and control of property right has been localized in some independent business or
investment away from owner’s domicile so that its substantial use and value primarily
attach to and become an asset of the outside business. State vs. Atlantic Oil Producing
Co., 174 Okl. 61, 49 P.2d 534, 538.

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“Tax situs” (Black’s Law Dictionary 6th Edition).
A state or jurisdiction which has a substantial relationship to assets subject to taxation.
SITUS. (Bouvier 1856 Edition). Situation;, location. 5 Pet. R. 524.
2. Real estate has always a fixed situs, while personal estate has no such fixed situs; the
law rei site regulates real but not the personal estate. Story, Confl. of Laws, _379.

“Ad valorem tax” (Black’s Law Dictionary 6th Edition).

According to value. A tax levied on property or an article of commerce in proportion
to its value, as determined by assessment or appraisal. Callaway v. City of Overland
Park, 211 Kan. 646, 508 P.2d 902, 907.

AD VALOREM. According to the value. (Bouvier 1856, 6th Edition).

This Latin term is used in commerce in reference to certain duties, called ad valorem
duties, which are levied on commodities at certain rates per centum on their value. See
Duties; Imposts; Act of Cong. of March 2, 1799, s. 61 of March 1, 1823 s. 5.

“Because an owner-occupied residence not used for any commercial purpose does not
qualify as property ‘used in’ commerce or commerce-affecting activity, arson of such a
dwelling is not subject to…prosecution…” Jones v. United States, 529 U.S., 146 L Ed 2d
902, 120 S.Ct. (May 22, 2000).

“Property Tax”. (Black’s Law Dictionary 6th Edition pg.1458).

Generic term describing a tax levied on the basis of the value of either personal or real
property owned by the taxpayer.

“Actual market value” (Black’s Law Dictionary 6th Edition).

In custom laws, the price at which merchandise is freely offered for sale to all
purchasers; the price which the manufacturer or owner would have received for
merchandise, sold in the ordinary course of trade in the usual wholesale quantities.

The U.S constitution clearly defines the limitation of taxation to duties, imposts
and excises, of taxable property; except exports. The two rules prescribed by the U.S
constitution are the rule of uniformity and the rule of apportionment and three kinds
of taxes, namely, duties, imposts and excises all commercial terms in accordance with
the above statutory and legal definitions truly involving a connection with
manufacturing, trade and traffic including buying and selling; as in business
actively; or commerce in general conducted within the situs of the State by some
legal entity clearly defined by the Florida state statutes § 192.001(13) and § 220.03(z)
as the taxpayer.

THE FLORIDA REVENUE CODE

The construction of the U.S constitution, Florida state constitution, the Florida state
statutes and the Florida Administrative Code makes it obviously clear, whose property is
lawfully intended to be regulated, taxed, and controlled and which “Person” is liable to

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pay such a tax, and clearly states the exemptions from all taxation of such “Person.”
Keep in mind that all government codes, rules, regulations and statutes can only apply to
the States sovereign lands, government employees and what government is or has
created. Even the Municipal Corporation known to most as local Government
cannot violate the constitutional rights of the People to fund its functions.

Florida State Constitution Article VII Sec 3 (b). Taxes; Exemptions.

“There shall be exempt from taxation, cumulatively, to every head of a family residing
in this state, household goods and personal effects to the value fixed by general law”

F.S. § 196.181 Exemption of household goods and personal effects.--There shall be

exempt from taxation to every person residing and making his or her permanent home
in this state household goods and personal effects. Title to such household goods and
personal effects may be held individually, by the entireties, jointly or in common with
others.

Florida Administrative Code

12D-7.002 Exemption of Household Goods and Personal Effects.
Only household goods and personal effects of the taxpayer which are actually employed in the use of
serving the creature comforts of the owner and not held for commercial purposes are entitled to the
exemption provided by Section 196.181, Florida Statutes. “Creature comforts” are things which give
bodily comfort, such as food, clothing and shelter. Commercial purposes includes owning household
goods and personal effects as stock in trade or as furnishings in rental dwelling units.

The Florida State Constitution Article VII Sec 6 (a) states;

“Every person who has the legal or equitable title to real estate and maintains thereon
the permanent residence of the owner, or another legally or naturally dependent upon
the owner, shall be exempt from taxation thereon. “The real estate may be held by legal
or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by
stock ownership or membership representing the owner’s or member’s proprietary
interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight
years.”

F.S. § 196.031 Exemption of homesteads.--

1
(1) Every person who, on January 1, has the legal title or beneficial title in equity to real
property in this state and who resides thereon and in good faith makes the same his or
her permanent residence, or the permanent residence of another or others legally or
naturally dependent upon such person, is entitled to an exemption from all taxation.

F.S. § 195.027 Rules and regulations. --

(1) The Department of Revenue shall prescribe reasonable rules and regulations for the
assessing and collecting of taxes, and such rules and regulations shall be followed by the
property appraisers, tax collectors, clerks of the circuit court, and value adjustment
boards. It is hereby declared to be the legislative intent that the department shall
formulate such rules and regulations that property will be assessed, taxes will be
collected, and the administration will be uniform, just, and otherwise in compliance with
the requirements of the general law and the constitution.

Page 9 of 28
“House”. (Black’s Law Dictionary 6th Edition).
Structure that serves as living quarters for one or more persons or families.

“Shelter”. (Black’s Law Dictionary 6th Edition).

In statute relating to the provisions of food, Clothing and shelter for one’s children, term generally refers
to a home with proper environments, as well as protection from the weather.

“Household” adj. (Black’s Law Dictionary 6th Edition).

Belonging to the house and Family; domestic.

“Home” (Black’s Law Dictionary 6th Edition).

One’s own dwelling place; the house in which one lives, especially the house in which one lives with his
family; the habitual abode of one’s family; a dwelling house. Mann v. Haines, 146 Kan. 988, 73 P.2d
1066,1072.

“Comfort”. (Black’s Law Dictionary 6th Edition).

Benefit, consolation, contentment, ease, enjoyment, happiness, pleasure, or satisfaction.

“Personal Effects”. (Black’s Law Dictionary 6th Edition).

Articles associated with person, as property having more or less intimate relation to person of possessor;
“effects” meaning movable or chattel property of any kind. Usual reference is to such items as the
following owned by a decedent at the time of death: clothing, furniture, jewelry, stamp and coin collections,
silver, china, crystal, cooking utensils, books, cars, televisions, radios, etc.

“Household”. n. (Black’s Law Dictionary 6th Edition).

A family living together. Schurler v. Industrial Commission, 86 Utah 284, 43 P.2d 696, 699. Those who
dwell under the same roof and compose a family.
Term “household” is generally synonymous with “family” for insurance purposes, and includes those who
dwell together as a family under the same roof. Van Overbeke v. State Farm Mut. Auto. Ins. Co., 303
Minn. 387, 227, N.W.2d 807, 810.
Generally, the term “household” as used in automobile policies is synonymous with “home” and “family.”
Bartholet v. Berkness, 291 Minn. 123, 189 N.W.2d 410, 412.

The Florida state statutes § 192.001-(13) and § 220.03(z) defines the taxpayer as a
corporation or other legal entity and that the word taxpayer has the same meaning as
the term person pursuant to title 26 CFR Sec. 1.441-1(8), F.S. § 198.01(3) and the
Florida Administrative Code 12D-2.001(10). Florida statute § 196.181 and the Florida
Administrative Code 12D-7.002 defines household goods and personal effects of the
taxpayer to be Creature comforts “things which give bodily comfort, such as food,
clothing and Shelter” and states that such Creature comforts shall be exempt from
taxation. The Black’s Law Dictionary 6th Edition defines “Shelter” as a, “term generally
refers to a home” as well as “protection from the weather.” Black’s Law Dictionary 6th
Edition defines the word “Home” as a “House,” (“One’s own dwelling place; the house in
which one lives with his family; a dwelling house”). Also Black’s Law Dictionary 6th
Edition defines “Household” as “Belonging to the house and Family” also “Generally,
the term “household” as used in automobile policies is synonymous with “home.” The
Florida State Constitution Article VII Sec 3 (b) states that those “household goods and
personal effects to every head of family residing in this state are exempt from taxation.”
The Florida State Statute §196.181 (Exemptions chapter) makes it very clear that the
“title” to such household goods and personal effects shall be exempt from taxation, and
Florida State Statute F.S. § 196.031(Exemptions chapter) tells us that “Every person who

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has the legal title or beneficial title in equity to real property in this state and who
resides thereon and in good faith makes the same his or her permanent residence, or
the permanent residence of another or others legally or naturally dependent upon such
person, is entitled to an exemption from all taxation.” The Florida State Constitution
Article VII Sec 6 (a) states that “Every person who has the legal or equitable title to real
estate and maintains thereon the permanent residence of the owner, or another legally
or naturally dependent upon the owner, shall be exempt from taxation thereon. F.S.
§195.027 (Rules and regulations) makes it very clear that the legislative intent is to be
“in compliance with the requirements of the general law and the constitution.”

“Title”. (Black’s Law Dictionary 6th Edition).

Title is the means whereby the owner of lands has the just possession of his property. The union of all
the elements which constitute ownership. Full independent and fee ownership. The right to or ownership in
land; also, the evidence of such ownership. Such ownership may be held individually, jointly, in common,
or in cooperate or partnership form. One who holds vested rights in property is said to have title
whether he holds them for his own benefit or for the benefit of another.

"Ownership”. (Black’s Law Dictionary 5th Edition).

The complete dominion, title, or proprietary right in a thing or claim. The entirety of the powers of use
and disposal by law. The exclusive right of possession, enjoyment, and disposal. Ownership of property is
absolute or qualified. The ownership of property is absolute when a single person has absolute
dominion over the property. The ownership is qualified when use of the property is restricted."

NOTE: So one must ask themselves what do we have “title” to; the couch, the TVs,
lamps, tables, beds, or the DVD and CD collection or maybe the refrigerator? NO we
have title to the land and the structures (Houses, barns, sheds, etc.) that sit upon that land
in the allodial sense, as in complete Perpetuity, not holden of any lord or superior; owned
without obligation as granted by the original land patents and protected by the state and
federal Constitutions. State courts across the nation over the past two hundred years have
ruled that “question of legal title cannot be tried or decided” Merrill v. Wright, 65 Neb 794, 91
NW 697; Schenck v. Conover, 13 NJ Eq 220; Exum v. Baker, 115 NC 242, 20 SE 448; Stanley v. Sullivan,
71 Wis 585, 37 NW 801. This technically tells us that land “ownership” in America is truly
absolute, therefore no lawful court of the land can even hear the matter involving legal
title, because there can be no lawful claim against one who holds legal title, legal title is
absolute and held in complete Perpetuity.

“Commercial Use”. (Black’s Law Dictionary 6th Edition).

Term implies use in connection with or for furtherance of a profit-making enterprise. Roberts
Enterprises, Inc. v. Secretary of Transp., 237 Kan. 276, 699 P.2d 479, 483.

As stated above “household goods and personal effects” are defined technically as
“things which give bodily comfort such as Shelter” (house) and that the title to such
“household goods and personal effects” (House” and the “land” it sits upon) used solely
for the creature comforts of the taxpayer/owner and not devoted to some business or
commercial purposes shall be exempt from taxation; therefore the use of such
property solely for exempt purposes [as in nonbusiness, noncommercial, nonprofit use]
is expressly exempted from taxation. Remember the legislative intent is to be “in
compliance with the requirements of the general law and the constitution.”

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F.S. § 196.012 Definitions.--For the purpose of this chapter, the following terms are
defined as follows, except where the context clearly indicates otherwise:
(2) "Exclusive use of property" means use of property solely for exempt purposes.
Such purposes may include more than one class of exempt use.
(13) "Real estate used and owned as a homestead" means Real Property to the
extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof
used for commercial purposes, with the title of such property being recorded in the
official records of the county in which the property is located. Property rented for more
than 6 months is presumed to be used for commercial purposes.
(17) "Permanent resident" means a person who has established a permanent residence
as defined in subsection (18).
(18) "Permanent residence" means that place where a person has his or her true, fixed,
and permanent home and principal establishment to which, whenever absent, he or she
has the intention of returning. A person may have only one permanent residence at a
time; and, once a permanent residence is established in a foreign state or country, it is
presumed to continue until the person shows that a change has occurred.

“Commercial”. (Black’s Law Dictionary 6th Edition).

Relates to or is connected with trade and traffic or commerce in general; is occupied with business and
commerce. Anderson v. Humble Oil & Refining Co., 226 Ga. 252, 174, S.E.2d 415, 416. (Generic term
for most all aspects of buying and selling).

“Estate” (Black’s Law Dictionary 6th Edition).

“Estate” is commonly used in conveyances in connection with the words “right,” title,’ and “interest,”
and is, in a great degree, synonymous with all of them.
“The condition or circumstance in which the owner stands with regard to his property.” Boyd vs. Sibold,
7Wash.2d 279, 109 P.2d 535, 539.

Florida Administrative Code

12D-1.002 General Rules- Definitions
(7) “Homestead” and “Homestead Property” – Means that property described in Article VII, section 6(a)
of the State Constitution.

12D-7.013 Homestead Exemptions - Abandonment.

(5) Property used as a residence and also used by the owner as a place of business does not lose its
homestead character.
(a) The head of the family occupying the second story of a building as his home and the first story of
the building as his business house is entitled to claim homestead exemption on the building, except that
portion not used by him either as his business house or as his home. Any portion of the property not used as
his business house may not be exempted as a homestead. In other words, if any portion of the first floor
or second floor of the building is rented to another party and used by the other party for other
purposes, it would not be within the exemption provided for under Article VII of the State
Constitution. (Smith v. Guckenheimer, 27 So. 900 (Fla.1900).
(b) The two uses should be separated with that used as a residence and business house being granted
the exemption and the remainder being taxed.

F.S. § 193.1554 Assessment of nonhomestead residential property.—

(1) As used in this section, the term “nonhomestead residential property” means
residential real property that contains nine or fewer dwelling units, including vacant
property zoned and platted for residential use, and that does not receive the exemption
under s. 196.031.

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 The Florida Administrative Code12D-7.013(5)(a)(b) (Homestead Exemptions) and
Florida Statutes § 193.1554 (Assessment of nonhomestead residential property) helps us to
understand that homestead exemption is only for the “head of the family,” “the Owner”
[taxpayer], that has property (Land, Real Property and/or personal property) that is used
for profit making commercial purposes, or used by the taxpayer/owner as a place of
business and in making a “permanent residents” upon such property is entitled to claim
homestead exemption upon the area of property set aside for the permanent residents and
that the two uses “Permanent residents” and “Business” should be separated, with that
used as a “residence and business house” being granted the exemption and the
remainder (the property used for profit oriented commercial purposes) “being taxed.”
Florida State Statute § 196.012 (17)(18) (Exemptions chapter) defines "Permanent
residence" to mean the “place where a person as defined by F.S. § 198.01(3) and FAC
12D-2.001(10) has his or her true, fixed, and permanent home and principal
establishment to which, whenever absent, he or she has the intention of returning.”
Florida State Statute § 196.012 (13) (Exemptions chapter) defines Real estate used and
owned as a homestead to mean “Real Property to the extent provided in s. 6(a), Art. VII
of the State Constitution, but less any portion thereof used for commercial purposes”
and goes on to define “Property rented for more than 6 months is presumed to be used for
commercial purposes.” Florida Statutes § 193.1554 clearly defines “nonhomestead
residential property” to mean “residential real property that contains nine or fewer
dwelling units, including vacant property zoned and platted for residential use, and that
does not receive the exemption under s. 196.031,” truly a business use of commercial
property engaged in commerce. The Black’s Law Dictionary 6th Edition defines
“Commercial Use” as the furtherance of a profit-making enterprise and the term
“Commercial” as trade and traffic or commerce in general occupied with business
and commerce.
The homestead exemptions stated in the state constitution, state statutes and the
Florida Administrative Code would apply only to an individual “Person” as defined by
F.S. § 198.01(3) and FAC 12D-2.001(10) as a company, corporation or other legal entity
who are taxpayers as defined by F.S. § 192.001(13) § 220.03(z) and in possession of, or
with title to real property (real estate) as defined by F.S. §192.001(12),(13), which is
used strictly for profit oriented commercial purposes such as a Farm, Ranch, Lumber
Mill, Car lot, Automotive repair lot, Grocery store, Restaurant, Hotel, Apartment
complex, Office building, etc, with a part of such real property being used as the
permanent residences of the taxpayer/owner, but less any portion thereof used for
commercial purposes would or could apply for a Homestead exemption to receive (for
lack of a better word) a discount, and in order to receive such an exemption the title of
such real property must be recorded in the official records of the county in which the real
property is located in accordance with the definitions stated in F.S. §192.001(12),(13)
("Real property" “Real estate used and owned as a Homestead”).

F.S. § 192.001 Definitions.--All definitions set out in chapters 1 and 200 that are applicable to this
chapter are included herein. In addition, the following definitions shall apply in the imposition of ad
valorem taxes:
(12) "Real property" means land, buildings, fixtures, and all other improvements to
land. The terms "land," "real estate," "realty," and "real property" may be used
interchangeably.

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In general, a state may tax everything which exists by its authority or is introduced by
its permission within its boundaries. While restricted to taxation of property having a
taxable situs within the territorial jurisdiction of the state, the legislature may extend
taxation to all persons and to all property real or personal within its jurisdiction. Frick
v Pennsylvania, 268 US 473, 69 L Ed 1058, 45 S Ct 603, 42 ALR 316; Thompson v
Kentucky, 209 US 340, 52 L Ed 822, 28 S Ct 533; M'Culloch v Maryland, 4 Wheat (US)
316, 4 L Ed 579. Since a state can levy a property tax only upon “property” having a
situs in the state, provisions requiring all property within the state to be subject to
taxation will not be construed to include property which has no situs for taxation
within the state. Taxing statutes and statutes conferring authority to impose taxes are
to be strictly construed. Commonwealth v Union P. R. Co. 214 Ky 339, 283 SW 119, 49
ALR 1091; Department of Revenue v Brookwood Associates, Ltd. (Fla App D1) 324 So
2d 184. When, however, the statutes enumerate the classes of property which shall be
subject to taxation, property cannot be taxed unless it falls within one of such classes.
Newport Illuminating Co. v Tax Assessors, 19 RI 632, 36 A 426.

“Situs” Lat. (Black’s Law Dictionary 6th Edition).

Location or place of crime or business, or the right or power to tax it. Situs of property, for tax purposes, is
determined by whether the taxing state has sufficient contact with personal property sought to be
taxed to justify in fairness the particular tax. Town of Cady vs. Alexander Const. Co., 12 Wis2d 236, 107
N.W.2d 267,270.

“Business situs” (Black’s Law Dictionary 6th Edition).

A situs acquired for tax purposes by one who has carried on business in the state more or less
permanent in its nature. A situs arising when notes, mortgages, tax sale certificates and like are
brought into the state for something more than a temporary purpose, and are devoted to some
business use there and thus become incorporated with the property of the state for revenue purpose.
A situs arising where possession and control of property right has been localized in some independent
business or investment away from owner’s domicile so that its substantial use and value primarily attach to
and become an asset of the outside business. State vs. Atlantic Oil Producing Co., 174 Okl. 61, 49 P.2d
534, 538.

“Tax situs”. (Black’s Law Dictionary 6th Edition).

A state or jurisdiction which has a substantial relationship to assets subject to taxation.

TAXATION: GENERAL PROVISIONS

F.S. § 192.032 Situs of property for assessment purposes.—
All property shall be assessed according to its situs as follows:
(1) Real property, in that county in which it is located and in that taxing jurisdiction in
which it may be located.

Florida Statutes
F.S. § 1.01 Definitions.--In construing these statutes and each and every word, phrase, or
part hereof, where the context will permit:
(1) The singular includes the plural and vice versa.
(2) Gender-specific language includes the other gender and neuter.
(3) The word "person" includes individuals, children, firms, associations, joint
adventures, partnerships, estates, trusts, business trusts, syndicates, fiduciaries,
corporations, and all other groups or combinations.

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“Individual”. (Black’s Law Dictionary 6th Edition).
As a noun, this term denotes a single person as distinguished from a group or class, and also, very
commonly, a private or natural person as distinguished from a partnership, corporation, or association; but
it is said that this restrictive signification is not necessarily inherent in the word, and that it may, in
proper case, include artificial persons.
As an adjective, “individual” means pertaining or belonging to, or characteristic of, one single person,
either in opposition to a firm, association, or corporation, or considered in his relation thereto.

“Person”. (Black’s Law Dictionary 6th Edition).

In general usage, a human being (i.e. natural person), though by statute term may include labor
organizations, partnerships, associations, corporations, legal representatives, trustees, trustees in
bankruptcy, or receivers.
"In common usage, the term 'person' does not include the sovereign, and statutes
employing the word are ordinarily construed to exclude it." Wilson v. Omaha Indian
Tribe, 442 US 653, 667 (1979).

FLORIDA STATUTES CHAPTER 198; ESTATE TAXES

F.S. § 198.01 Definitions.--When used in this chapter the term, phrase or word:
(3) "Person" means persons, corporations, associations, joint stock companies, and
business trusts.

NOTE: The Florida Administrative Code 12D-2.001(10) (Definitions), defines

“Person” as any “company.” Unless otherwise specifically provided, the word
“company” may be used interchangeably with the word “person.” Florida Statues §
198.01(3) (Estate Taxes chapter) defines “Person” to mean persons, corporations,
associations, joint stock companies, and business trusts keeping within the scope of the
definition of taxpayer as defined in Florida statutes § 192.001-(13) and § 220.03(z) as a
corporation or other legal entity. The Black’s Law Dictionary 6th Edition defines
“Person” “though by statute term may include labor organizations, partnerships,
associations, corporations, legal representatives, trustees, trustees in bankruptcy, or
receivers.” F.S. §192.001-12 defines “Real Property” “as Land, Buildings, Fixtures and
all other improvements to land.” §192.001-12 also informs us that the “TERMS “land,”
“real estate,” “realty” and “real property” (which are commercial terms) may be used
interchangeably and shall apply in the imposition of ad valorem taxes.” The Black’s
Law Dictionary 6th Edition defines “Real Property” as “Land, that for the purpose of
sale, emblements, industrial growing crops and things attached to or forming part of the
land, which are agreed to be severed before sale or under the contract of sale, shall be
treated as goods and be governed by the regulating the sales of goods.” The Florida
Administrative Code 12D-2.001(1) Definitions, defines “Operating property” “shall be
classified in one of the following categories “Real Property,” “Tangible Property” or
“Intangible Personal Property” defining “real property” as truly a commercial term. The
Florida Administrative Code 12D-1.002(7) General Rules- Definitions, defines
“Homestead” and “Homestead Property” – “Means that property described in Article
VII, section 6(a) of the State Constitution.” Article VII, section 6(a) speaks of only Real
Estate which may be used interchangeably with “realty,” “real property” and “land” but
less any portion thereof used for commercial purposes also keeping within the scope
of the definitions provided in F.S. §192.001(12) and (13). F.S. § 192.032 states

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CLEARLY that the state can only levy a property tax (ad valorem taxes) upon
“property” having a situs located in the taxing jurisdiction of the state. Black’s Law
Dictionary 6th Edition defines “Situs” as a “location or place of crime or “business” and
“Business situs” is defined as “one who has carried on business in the state more or
less permanent in its nature.” “In general, a state may tax everything which exists by its
authority or is introduced by its permission within its boundaries.” Frick v
Pennsylvania, 268 US 473, 69 L Ed 1058, 45 S Ct 603, 42 ALR 316.

“Real Property” (Black’s Law Dictionary 6th Edition).

Land, that which is incidental or appurtenant to land; that which is immoveable by law: except that for the
purpose of sale, emblements, industrial growing crops and things attached to or forming part of the
land, which are agreed to be severed before sale or under the contract of sale, shall be treated as
goods and be governed by the regulating the sales of goods. Calif.Civil Code, § 658.

Florida Administrative Code

12D-2.001 Definitions.
The following definitions shall apply to property assessed by the Department:
(1) “Operating Property” – All property owned by or leased to railroad and railroad terminal companies
and directly related to the operation of railroads. Operating property” shall be classified in one of the
following categories.
(a) Real Property.
(b) Tangible Property.
(c) Intangible Personal Property.
(10) “Person” – As defined in Section 1.01, Florida Statutes, and including any “company”. Unless
otherwise specifically provided, the word “company” may be used interchangeably with the word
“person.”

NOTICE: The Florida Administrative Code12D-7.013-5(b) keeping in context with

12D-7.002 (Exemption of Household Goods and Personal Effects) makes it clear that the
taxpayer’s “Permanent Residents” (Shelter, Dwelling House) the place that the taxpayer
Eats, Sleeps, take Showers, watches TV, pursues Hobbies, Interests and provides shelter
for the Family shall be exempt from the “tax” or as stated in F.S. §196.192(1) “shall be
totally exempt from ad valorem taxation” or as stated in The Florida State Constitution
Article VII Sec 6 (a) “permanent residence of the owner shall be exempt from taxation
thereon”. 12D-7.013-5(b) states that “The two uses should be separated with that used
as a residence and business house being granted the exemption and the remainder
being taxed” stating that only the Business part of the property that is not being used for
the residence or the business house may be appraised for ad valorem taxation which by
its own definition is a commercial Tax.

“Property” that which is peculiar or proper to any person; that which belongs
exclusively to one. In the strict legal sense, an aggregate of rights which are guaranteed
and protected by government.” Fulton Light, Heat & Power Co. v. State, 65 Misc.Rep.
263, 121 N.Y.S. 536. “Property is the right to dominion over the use and disposition
of an interest. Protected by the equal protection clause, which is grounded in stare
decisis.” See Cohens vs. Virginia, 6 Wheaton 264, 399.

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F.S. § 212.031 Tax on rental or license fee for use of real property.--
(1)(a) It is declared to be the legislative intent that every person is exercising a
taxable privilege who engages in the business of renting, leasing, letting, or granting a
license for the use of any real property unless such property is:
(2) Used exclusively as dwelling units.

Florida Administrative Code

12D-7.001 Applications for Exemptions.
(4) Each new applicant for an exemption under Sections 196.031, 196.081, 196.091, 196.101, or
196.202, Florida Statutes, must provide his or her social security number and the social security
number of his or her spouse, if any, in the applicable spaces provided on the application form, Form DR-
501 (incorporated by reference in Rule 12D-16.002, F.A.C.). Failure to provide such numbers will
render the application incomplete. If an applicant omits the required social security numbers and files an
otherwise complete application, the property appraiser shall contact that applicant and afford the applicant
the opportunity to file a complete application on or before April 1. Failure to file a completed application
on or before April 1 shall constitute a waiver of the exemption for that tax year, unless the applicant can
demonstrate that failure to timely file a completed application was the result of a postal error or, upon filing
a timely petition to the value adjustment board, that the failure was due to extenuating circumstances as
provided in Section 196.011, Florida Statutes.
(5) In those counties which permit the automatic renewal of homestead exemption, the property
appraiser may request a refiling of the application in order to obtain the social security number of the
applicant and the social security number of the applicant’s spouse.

So to put it all in a nut shell, “Homestead Exemption” which is a commercial term,

is only applicable to a business owner, a taxpayer that makes his home upon the property
his business is located on. This is why you need a Social Security number to be eligible
for the exemption as stated in The Florida Administrative code 12D-7.001(4) where it
states “Failure to provide such numbers will render the application incomplete.” If
Homestead Exemption was only to show Homestead right to the property and protection
from creditors why the need for a tax ID (TIN) number unless there is a commercial or
economic use? F.S. § 212.031 (1) (a) states “It is declared to be the legislative intent that
every person is exercising a taxable privilege who engages in the business of renting,
leasing, letting, or granting a license for the use of any real property,” here the
legislative intent is made clear that a person who engages in the business (a business
requiring a state license) of renting, leasing, letting, etc or licensing the use of real
property is exercising a taxable privilege, known to most as an ad valorem tax which is
defined as by the Blacks Law Dictionary 6th Edition as “a tax levied on property or an
article of commerce.” Florida Statures § 192.001(1) (Definitions) makes it clear that the
term "property tax" may be used interchangeably with the term "ad valorem tax.

“Exempt”. (Black’s Law Dictionary 6th Edition).

To release, discharge, waive, relieve from liability. To relieve, excuse, or set free from a duty or service
imposed upon the general class to which the individual exempted belongs; as to exempt from military
service. To relieve certain classes of property from liability to sale on execution, or from taxation, or
from bankruptcy or attachment.

“Ad valorem tax”. (Black’s Law Dictionary 6th Edition).

According to value. A tax levied on property or an article of commerce in proportion to its value, as
determined by assessment or appraisal. Callaway v. City of Overland Park, 211 Kan. 646, 508 P.2d 902,
907.

Page 17 of 28
F.S. § 192.001 Definitions.-- In addition, the following definitions shall apply in the
imposition of ad valorem taxes:
(1) "Ad valorem tax" means a tax based upon the assessed value of property. The term
"property tax" may be used interchangeably with the term "ad valorem tax."

F.S. § 196.192 Exemptions from ad valorem taxation.--Subject to the provisions of this

chapter:
(1) All property owned by an exempt entity and used exclusively for exempt purposes
shall be totally exempt from ad valorem taxation.
(2) All property owned by an exempt entity and used predominantly for exempt
purposes shall be exempted from ad valorem taxation to the extent of the ratio that
such predominant use bears to the nonexempt use.
(3) All tangible personal property loaned or leased by a natural person, by a trust
holding property for a natural person, or by an exempt entity to an exempt entity for
public display or exhibition on a recurrent schedule is exempt from ad valorem taxation if
the property is loaned or leased for no consideration or for nominal consideration.
For purposes of this section, each use to which the property is being put must be
considered in granting an exemption from ad valorem taxation, including any
economic use in addition to any physical use. For purposes of this section, property
owned by a limited liability company, the sole member of which is an exempt entity,
shall be treated as if the property were owned directly by the exempt entity. This
section does not apply in determining the exemption for property owned by governmental
units pursuant to s. 196.199.

The principle is bottomed on the theory that the subject of ad valorem taxation is
property and that of excise taxation is a right or privilege, or of a fee or tax exacted for
the privilege of incorporating or doing business as a corporation. Harder's Fire Proof
Storage & Van Co. v Chicago, 235 Ill 58, 85 NE 245; South Covington & C. Street R.
Co. v Bellevue, 105 Ky 283, 49 SW 23. Thus, it is well settled that a state may collect
an ad valorem tax on property used in a calling and at the same time impose a license
tax on the pursuit of that calling. Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct
372; See 51 Am Jur 2d, Licenses and Permits § 21.

The Florida Administrative Code, state statutes and the definitions above associates
Homestead Exemption and Commercial use as a procedure used in Determining profit or
nonprofit status of real property (real estate, land, realty), profit being nonexempt from a
ad valorem tax and nonprofit being exempt from all ad valorem taxes. The U.S. Supreme
Court clearly defines that ad valorem taxation is a tax on property used in the calling
or business and an excise tax is a tax on the right or privilege to conduct the business
within the state (Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct 372). The wording used in
F.S.§196.192(1) Exemptions from ad valorem taxation states “All property owned by an
exempt entity and used exclusively for exempt purposes shall be totally exempt from ad
valorem taxation” and to help us better understand F.S. § 196.192(2) also states “All
property owned by an exempt entity and used predominantly for exempt purposes shall be
exempted from ad valorem taxation to the extent of the ratio that such predominant use
bears to the nonexempt use,” and then F.S. §196.192(3) states that the natural person

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or the exempt entity “is exempt from ad valorem taxation if the property is loaned or
leased for no consideration or for nominal consideration” (Take note the words Loaned
or leased as apposed to rented or hire out), it then states “For purposes of this section,
each use to which the property is being put must be considered in granting an exemption
from ad valorem taxation, including any economic use in addition to any physical use.
And then goes on to state; “For purposes of this section, property owned by a limited
liability company, the sole member of which is an exempt entity, shall be treated as if the
property were owned directly by the exempt entity.”

Although an excise or privilege tax, like a property tax, is passed to raise revenue, it is
to be distinguished from property taxation in that it is imposed upon the right to exercise
a privilege, and its payment is made a condition to the exercise of the privilege
involved. An excise tax partakes of the nature of a license tax, and is laid on a license to
pursue certain occupations, corporate privileges, sales, or consumption of
commodities. Dorsett v Overstreet, 154 Fla 566, 18 So 2d 759, 155 ALR 228; Ingels v
Riley, 5 Cal 2d 154, 53 P2d 939, 103 ALR 1.

F.S.§ 196.192(3) ties the natural person who would be the living breathing
man/woman acting as the CEO, business owner or stock holder, etc. of the corporation,
association, limited liability company, joint stock company, business trust or other
legal entity together as exempted from all ad valorem taxation of all property personal or
real owned by such exempt entity a natural person if the natural person, a exempt entity
uses such property predominantly and exclusively for exempt purposes as in religious,
scientific, municipal, educational, literary, charitable purposes, or even a shelter
(domestic household). Remember the legislative intent stated in F.S. § 212.031 (1) (a) “It
is declared to be the legislative intent that every person is exercising a taxable privilege
who engages in the business of renting, leasing, letting, or granting a license for the use
of any real property.” The Florida state statute § 196.012 defines “Exclusive use of
property" as “use of property solely for exempt purposes.” “Such purposes may include
more than one class of exempt use.” The Florida state statute §192.001(1) informs us
“Ad valorem tax” “means a tax based upon the assessed value of property. The term
"property tax" may be used interchangeably with the term "ad valorem tax." The Black’s
Law Dictionary 6th Edition defines “Ad valorem tax” as “A tax levied on property or an
article of commerce in proportion to its value.” The Black’s Law Dictionary 6th Edition
defines “Commercial” and “Commercial use” as “connected with trade and traffic or
commerce in general; is occupied with business and commerce;” “Generic term for most
all aspects of buying and selling;” “a profit-making enterprise.” It would appear from the
statutes and definitions shown here that ad valorem taxation (Property Tax) is truly a
commercial tax.

Now if the natural person/taxpayer’s home/permanent residences is exempt from all

taxation thereon in accordance with the Florida State Constitution Article VII Sec 6 (a),
then how could the nontax-payer/owner of the family domestic household (Household
Goods and Shelter for noncommercial use, home) be confused with business and
commerce (profit making commercial oriented economic use) and become eligible for a
ad valorem tax (Property Tax) when the state statutes, government codes and state

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constitution exempts the “permanent residences” (Shelter, Dwelling House) “property
used solely for exempt purposes” of the taxpayer from all taxation?

United States Constitution Amendment XIII (13)

“Neither slavery nor involuntary servitude shall exist within the United States, or any
place subject to their jurisdiction.”

The thirteen amendment of the United States Constitution forbids involuntary

servitude. Therefore government cannot tax people without their consent and no man can
be force into taxation who had never agreed to pay it. The U.S. Supreme court has ruled
on many occasions that all taxation is voluntary which means there must be an agreement
such as a charter, contract or license to conduct business as a corporation within the
state between the bona fide property owner (taxpayer) who is exercising a taxable
privilege and engaged in a profit making venture of commerce and the county and/or
state.

Thus, it is well settled that a state may collect an ad valorem tax on property used in a
calling and at the same time impose a license tax on the pursuit of that calling.
The principle that the imposition of both an excise tax on a privilege, activity,
occupation, or calling and an ad valorem tax on property used in the exercise, conduct,
or performance of such calling, privilege, or activity is not invalid as double taxation is
generally recognized. Ohio Tax Cases, 232 US 576, 58 L Ed 737, 34 S Ct 372.

A state may not tax persons, property, or interests which are not within its territorial
jurisdiction and subject only to applicable and controlling federal law, state taxation is
authorized, limited, and regulated by the state constitution and by statutes enacted
thereunder. Gray v Winthrop, 115 Fla 721, 156 So 270, 94 ALR 804; Suttles v
Northwestern Mut. L. Ins. Co. 193 Ga 495, 21 SE2d 695, 143 ALR 343.

HOMESTEAD EXEMPTION

“Homestead”. (Bouvier 1856 Edition).

The place of the house or home place. Homestead farm does not necessarily include all the parcels of
land owned by the grantor, though lying and occupied together. This depends upon the intention of the
parties when the term is mentioned in a deed, and is to be gathered from the context. 7 N. H. Rep. 241; 15
John. R. 471.

“Homestead”. (Black’s Law Dictionary 6th Edition).

The dwelling house and the adjoining land where the head of the family dwells; the home farm. The
fixed residence of the family, with the land, usual and customary appurtenances, and buildings surrounding
the main house.

“Homestead Right”. (Black’s Law Dictionary 6th Edition).

The personal right to the beneficial, peaceful and uninterrupted use of the home property free from
claims of creditors.

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F.S. § 196.195 Determining profit or nonprofit status of applicant.--
(1) Applicants requesting exemption shall supply such fiscal and other records
showing in reasonable detail the financial condition, record of operation, and exempt
and nonexempt uses of the property, where appropriate, for the immediately preceding
fiscal year as are requested by the property appraiser or the value adjustment board.
(2) In determining whether an applicant for a religious, literary, scientific, or charitable
exemption under this chapter is a nonprofit or profitmaking venture or whether the
property is used for a profitmaking purpose, the following criteria shall be applied.

The county property appraiser requires that a property owner/taxpayer wishing to

claim a homestead must apply for a homestead exemption by submitting an application
Form DR-501 with the Property Appraiser of the county in which the property is located.
The DR-501 (Original Application for Ad Valorem Tax Exemption), which is the
homestead exemption form required under the Florida Administrative Code12D-7.001(4)
and in accordance with F.S. §196.031. By submitting such application Form DR-501 you
are required to provide a tax ID number (Tax Identification Number [TIN] or Social
Security number [SSN]) and reasonable details of the financial condition, record of
operation, and the profitmaking purpose of the property as stated in Florida state
statutes § 196.195 (1)(2) (Determining profit or nonprofit status of applicant). Applying
for a homestead exemption on the permanent residence (Household Goods and Shelter)
and recording title or deed to such property in the county records in which the property is
located, could it be that you voluntarily become a tax-payer and thought this process you
requested that such recorded property be entered on to the county tax assessment roll?

The answer is NO; IF THE TAX DOES NOT TOUCH YOU THEN YOU
CANNOT VOLUNTEER FOR IT! Just because a man and/or woman buys a piece of
land with a structure upon it to use as a shelter does not, and cannot, make him or her a
corporation or other legal entity taxpayer as defined by F.S. § 192.001(10) § 220.03(z) or
a person as defined in F.S. § 198.01(3) who is exercising a taxable privilege and engaged
in business within the state situs pursuant to the legislative intent declared in F.S. §
212.031 (1)(a).

It is a FACT from the statutes and definitions shown here within; and the
United States Supreme Court that an ad valorem tax (Property Tax) is truly a
commercial business tax involving economic and profit making use of real and/or
personal property in the exercise of, conduct, or performance of an act in commerce
and levied for operating purposes upon the taxpayer for the privilege to facilitate
business within the state. In order for a governmental entity to lay an ad valorem
property tax, it first must be certain that the property being taxed is exercising a taxable
privilege and being used for the furtherance of a profit-making enterprise in
connection with trade and traffic and/or occupied with business and/or commerce.

Since a state can levy a property tax only upon “property” having a situs in the state,
provisions requiring all property within the state to be subject to taxation will not be
construed to include property which has no situs for taxation within the state. Taxing
statutes and statutes conferring authority to impose taxes are to be strictly construed.

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Commonwealth v Union P. R. Co. 214 Ky 339, 283 SW 119, 49 ALR 1091; Department
of Revenue v Brookwood Associates, Ltd. (Fla App D1) 324 So 2d 184. When,
however, the statutes enumerate the classes of property which shall be subject to
taxation, property cannot be taxed unless it falls within one of such
classes. Newport Illuminating Co. v Tax Assessors, 19 RI 632, 36 A 426.
"Ownership”. (Black’s Law Dictionary 5th Edition).
The complete dominion, title, or proprietary right in a thing or claim. The entirety of the powers of use
and disposal by law. The exclusive right of possession, enjoyment, and disposal. Ownership of property is
absolute or qualified. The ownership of property is absolute when a single person has absolute
dominion over the property. The ownership is qualified when use of the property is restricted."

“Perpetuity” (Black’s Law Dictionary 5th Edition p.1027).

Continuing forever. Legally, pertaining to real property, any condition extending the inalienability... In
terms of an allodial title, it is to have the property of inalienability forever. Nothing more need be
done to establish the ownership of the sovereigns to their land, although confirmations were usually
required to avoid possible future title confrontations.

F.S. § 196.011 Annual application required for exemption.--

(3) It shall not be necessary to make annual application for exemption on houses of
public worship, the lots on which they are located, personal property located therein or
thereon, parsonages, burial grounds and tombs owned by houses of public worship,
individually owned burial rights not held for speculation, or other such property not
rented or hired out for other than religious or educational purposes at any time;
household goods and personal effects of permanent residents of this state; and
property of the state or any county, any municipality, any school district, or community
college district thereof.

The state statutes, the state tax code, and the state constitution makes it perfectly
clear that title to household goods and personal effects of the taxpayer which are defined
as “Creature comforts” “things which give bodily comfort, such as food, clothing and
Shelter” are exempt from taxation by the state and any entity under its authority which
means the counties and or cities. Florida Statutes §196.011(3) states that “it shall not be
necessary to make annual application for exemption on household goods and personal
effects of permanent residents of this state or other such property not rented or hired out”
and this tells us that noncommercial property “not rented or hired out” and used
predominantly for exempt purposes should not even be on the tax assessment roll,
wherefore it would not be necessary to make an annual application for an exemption.

The taxpayer’s permanent residence (Family Home, Shelter, Dwelling House) is

exempted from all taxation thereon as stated in the Florida State Constitution Article VII
Sec 6 (a) “Every person who has the legal or equitable title to real estate and maintains
thereon the permanent residence of the owner, or another legally or naturally dependent
upon the owner, shall be exempt from taxation thereon. Florida State Statute F.S. §
196.031(Exemptions chapter) tells us that “Every person who has the legal title or
beneficial title in equity to real property in this state and who resides thereon and in
good faith makes the same his or her permanent residence, or the permanent residence

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of another or others legally or naturally dependent upon such person, is entitled to an
exemption from all taxation.” The Florida State Constitution Article VII Sec 3 (b) states
that those household goods and personal effects to every head of family residing in this
state are exempt from taxation. The Florida State Constitution Article VII. Sec 5 states
the fact that “No tax upon estates or inheritances or upon the income of residents or
citizens of the state shall be levied by the state, or under its authority” this means the
counties and cities too. Remember the legislative intent as stated in Florida State Statute
§195.027 (Rules and regulations) is to be “in compliance with the requirements of the
general law and the constitution.” Taxing statutes and statutes conferring authority to
impose taxes are to be strictly construed. Department of Revenue v Brookwood
Associates, Ltd. (Fla App D1) 324 So 2d 184.
“Private Property”. (Black’s Law Dictionary 6th Edition pg.1217).
As protected from being taken for public uses, is such property as belongs absolutely to an individual,
and of which he has the exclusive right of disposition. Property of a specific, fixed and tangible nature,
capable of being in possession and transmitted to another, such as houses, lands, and chattels. Scranton v.
Wheeler, 179 U.S. 141, 21 S.Ct. 48, 45 L.Ed. 126.
“Property is the right to dominion over the use and disposition of an interest. Protected by the equal
protection clause, which is grounded in stare decisis.” See Cohens vs. Virginia, 6 Wheaton 264, 399.

“Personal Property”. (Black’s Law Dictionary 6th Edition pg.1217).

“Personal property can refer to property which is not used in a taxpayer’s trade or business or held
for the production or collection of income. When used in this sense, personal property could include
both realty (e.g. a personal residence) and personality (e.g. personal effects such as clothing and
furniture). A right or interest in things personal, or right or interest less than a freehold in realty, or any right
or interest which one has in things movable.

The use of all time, effort, material, employees, and property of organizations, legal
entities, franchises and corporations which are solely devoted to non profit
humanitarian purposes are completely tax exempt under Internal Revenue Code
section 501. All excise tax liability in the United States of America is constitutionally
required to be assessed according the "rule of uniformity" so as to be equal
throughout any particular class of uses or activity pursuant to U.S. constitution Article 1
section 8. Assuming, for discussion purposes, that current tax laws are properly intended
to include the private man or woman and their domestic nonprofit households are not
allowed the same exemption or exclusion for humanitarian and non profit use of
resources as a corporation is allowed then a gigantic constitutional violation
of the rule of uniformity of excises is created.

Notwithstanding a constitutional requirement that the legislature shall provide for the
equal and uniform assessment and taxation of property and prescribe regulations for
the taxation of all property both real and personal, with certain exceptions, a tax
cannot be laid unless the general assembly selects the particular species of property to
bear the burden of taxation. Carmichael v Southern Coal & Coke Co. 301 US 495, 81
L Ed 1245, 57 S Ct 868, 109 ALR 1327; Bell's Gap R. Co. v Pennsylvania, 134 US
232, 33 L Ed 892, 10 S Ct 533; Long v St. John, 126 Fla 1, 170 So 317, 109 ALR 809.

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 The overall conclusion in which we are brought to is, that the "Person” and/or
“Taxpayer" taxed in the Florida revenue code is a government employee or an agent,
member, or stockholder in an enfranchised limited liability firm or corporation which is
engaged in profit oriented commercial affairs. The "residence" which are taxed under
the Florida statues are business locations providing accommodations and consumption of
the commodity at the retail level, and not tracts of land with structures devoted to
mere shelter of its owner from the elements (“dwelling home,” “Households” etc.).
In fact, such use is not only not taxable, it is also not tax deductible as a business
expense would be.

Common sense tells us that, “households" are not businesses, and the funds
devoted to the upkeep and support of the ordinary household (permanent residence of
the owner, private dwelling, and/or the shelter of the taxpayer or non-tax payer) is not
taxable in any State nor is it a business expense which is tax deductible. Reading though
the Florida State Statutes, The Florida Administrative Code, The Internal Revenue Code
and the Florida State Constitution you will not be able to find any references to taxation
(a property tax, ad valorem tax) of the family owned home (Shelter used predominantly
for exempt purposes and noncommercial use) except to state the obvious exemption of
the taxpayer’s family owned home as stated in The Florida State Constitution Article VII
Sec 6 (a) “permanent residence of the owner shall be exempt from taxation thereon.”
Nowhere in the state statutes or the state constitution of Florida does it provide a
procedure to assess and levy a commercial ad valorem property tax of any kind upon
property used by its owner as a home or even a private business. The fact is there is no
profit making commercial oriented economic use of the family home. There must be an
economic use and a profit made from the use of property to come within the state
Situs of taxation before an “ad valorem tax” (by legal definition) can be assessed and
levy upon any type of property. There must be clear evidence of “a profit-making
enterprise” or some “commercial use” of the property or the “articles of commerce”
(by legal definition) used in connection with the occupation, privilege, or act which is
taxed enabling a tax for the privilege of incorporating or doing business as a
corporation within the state which is the essence of all taxation and the only lawful
taxable activity granted by the state constitution to the state governmental entities.

The principle is bottomed on the theory that the subject of ad valorem taxation is
property and that of excise taxation is a right or privilege, or of a fee or tax exacted for
the privilege of incorporating or doing business as a corporation, it is well
settled that a state may collect an ad valorem tax on property used in a calling and
at the same time impose a license tax on the pursuit of that calling. Harder's Fire
Proof Storage & Van Co. v Chicago, 235 Ill 58, 85 NE 245; South Covington & C.
Street R. Co. v Bellevue, 105 Ky 283, 49 SW 23; State v F. H. Vahlsing, Inc. 147 Me
417, 88 A2d 144.

The average working man or woman (a non-corporation, non-legal entity or non-

tax payer) that owns land supporting a structure used only as a shelter of its owner does
not make a "profit” or “income” by legal or statutory definition from such use. Nor is he
or she exercising a taxable privilege, occupation, or an act which is taxed in accordance

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with the state situs, nor does he or she live in a dwelling unit, family unit, or residential
unit, or live upon real property or real estate, nor is he or she a “Person” or a “Taxpayer”
as defined under the Florida state statutes, the Florida Administrative Code or the Florida
Revenue Code. The average man or woman, that owns a home lives upon non-
commercial private property, and merely hopes to be able to meet household necessities
and provide “Creature comforts” for the family such as food, clothing and shelter as
defined by the Florida Administrative Code 12D-7.002 and Florida State statute §
196.181 leaving he or she seeking only the humanitarian goals of survival. Property
ownership does not and cannot make you a taxpayer unless there is clear evidence of
some taxable privilege, occupational use, consumption of commodities, independent
business or some act connected with trade or commerce which is taxable under the
state situs and a business license of some kind or a corporate charter to complete the
loop.
Florida Administrative Code
12D-8.001 All Property to Be Assessed.
(1) General.
(a) The property appraiser shall make a determination of the value of all property (whether such
property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its
just value at its present highest and best use) located within the county according to its just or fair market
value on the first day of January of each year and enter the same upon the appropriate assessment roll under
the heading “Just Value.” If the parcel qualifies for a classified use assessment, the classified use value shall
be shown under the heading “Classified Use Value.”
(b) The following are specifically excluded from the requirements of paragraph (a) above:
1. Streets, roads, and highways. The appraiser is not required to, but may assess and include on the
appropriate assessment roll streets, roads, and highways which have been dedicated to or otherwise
acquired by a municipality, a county, or a state or federal agency.
a. The terms “streets”, “roads”, and “highways” include all public rights-of-way for either or both
pedestrian or vehicular travel.
b. The phrase “or otherwise acquired” shall mean that title to the property is vested in the
municipality, county, state, or federal agency and shall not include an easement or mere right of use.
2. Improvements or portions not substantially completed on January 1 shall have no value placed
thereon.
3. Inventory is exempt.
4. Growing annual agricultural crops, nonbearing fruit trees, nursery stock.
5. Household goods and personal effects of every person residing and making his or her permanent
home in this state are exempt from taxation. Title to such household goods and personal effects may be
held individually, by the entireties, jointly, or in common with others. Storage in a warehouse, or other
place of safekeeping, in and of itself, does not alter the status of such property. Personal effects is a
category of personal property which includes such items as clothing, jewelry, tools, and hobby equipment.
No return of such property or claim for exemption need be filed by an eligible owner and no entries
need be shown on the assessment roll.

Tax exemptions, being in the nature of special privileges or immunities, must be strictly
construed in favor of the sovereign in order to confine them to the limitations of our
Constitution. Courts view with disfavor tax exemption claims which will be disallowed
unless it has been clearly made to appear they are for a purpose recognized by our
Constitution and Statutes as being exempt from taxation. The Miami Battlecreek v.
Lummus, 140 Fla. 718, 192 So. 211.

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 As stated in the Florida Administrative Code12D-8.001 All Property to Be Assessed
(b) The following are specifically excluded from the requirements of paragraph (a)
above: 5. Household goods and personal effects of every person residing and making his
or her permanent home in this state are exempt from taxation. Title to such household
goods and personal effects may be held individually, by the entireties, jointly, or in
common with others. No return of such property or claim for exemption need be
filed by an eligible owner and no entries need be shown on the assessment roll. The
Florida Administrative Code 12D-7.002 defines “household goods” to be the “creature
comforts” of the taxpayer/owner “things which give bodily comfort, such as food,
clothing and Shelter” and states that title to such household goods and creature
comforts (shelter) of the owner shall be exempt from all taxation. Remember the
legislative intent as stated in Florida State Statute §195.027 (Rules and regulations) is to
be “in compliance with the requirements of the general law and the constitution.”
The Florida State Constitution Article VII Sec 3 (b). (Taxes; Exemptions) states in plain
language “There shall be exempt from taxation, cumulatively, to every head of a family
residing in this state, household goods and personal effects to the value fixed by general
law.”

Once again the above codes and statutes which must be interpreted within the scope
of the definitions within the federal and state statutes and constitutional limitations of
duties, imposts and excises, “the supreme law of the land” makes it perfectly clear that
the property appraisers and the tax collectors of any county of any state have NO Lawful
authority to procure an assessment and collect a property tax of any kind on any non-
commercial unincorporated property that is occupied and used exclusivity as a dwelling
shelter of its owner and the land it sits upon (as in Private Property).

The Florida State Constitution Article VII Sec 1 (a)

Taxation; appropriations; state expenses; state revenue limitation.--
No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be
levied upon real estate or tangible personal property. All other forms of taxation shall
be preempted to the state except as provided by general law.

The Florida State Constitution Article VII Sec 1 (e)

Taxation; appropriations; state expenses; state revenue limitation.--
“……..For purposes of this subsection, "state revenues" means taxes, fees, licenses,
and charges for services imposed by the legislature on individuals, businesses, or
agencies outside state government……..”

There is no lawful authority granted by; and in accordance with, the Federal and/or
State Constitutions that grants authority to any public (servant) official elected or
appointed, to exert acts of ownership or control of any kind of property not owned by
them or collect any taxes (state revenues) not pursuant to the situs of duties, imposts,
and excises. The Florida State Constitution Article VII Sec 1 (a) states that “No state ad
valorem taxes shall be levied upon real estate or tangible personal property” so how
can the counties and for-profit municipal corporations purportedly levie an ad valorem

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tax upon non-commercial land or building structures not used in connection with the
occupation, privilege, or an act which is taxed such as fees, licenses, and charges for
services imposed by the legislature on individuals, businesses, or agencies outside
state government and be acting within the scope of the Florida State Constitution Article
VII Sec 1 (e)? For these public servants have sworn an Oath to abide by the clearly
established laws of the State of Florida as stated in the above codes, statutes and state
constitution. Our property rights are inseparable from our Substantive Rights and our
Substantive Rights are inseparable from our property rights. Both types of rights are
protected in the procedures and due process of the Courts of Common Law in accordance
with the Constitution of the united states of America.

If the tax is in fact imposed on property, no matter what it may be called, it is a

property tax, and courts will look through form to substance, and will prevent that
from being done by indirection which could not be accomplished directly. Dawson v
Kentucky Distilleries & Warehouse Co. 255 US 288, 65 L Ed 638, 41 S Ct 272;
Choctaw, O. & G. R. Co. v Harrison, 235 US 292, 59 L Ed 234, 35 S Ct 27. If a tax is
in its nature an excise, it does not become a property tax because it is proportioned in
amount to the value of the property used in connection with the occupation,
privilege, or act which is taxed. Maine v Grand Trunk R. Co.142 US 217, 35 L Ed
994, 12 S Ct 121, 163.

Florida State Constitution Article I. Sec 2. Basic Rights. All natural persons are equal
before the law and have inalienable rights, among which are the right to enjoy and
defend life and liberty, to pursue happiness, to be rewarded for industry, and to acquire,
possess and protect property; except that the ownership, inheritance, disposition and
possession of real property by aliens ineligible for citizenship may be regulated or
prohibited by law. No person shall be deprived of any right because of race or religion.

The use of ones land and property as a shelter of its owner from the elements, held
and used only in the serving of the creature comforts of the owner for shelter and not
used for a profit oriented commercial purposes (business and commerce) is not a
privilege or an act which is taxed and is clearly and expressly exempted from all taxation
though the state statues, government codes and the state constitution which applies
ONLY TO A TAXPAYER by statutory definition. Land ownership in American is a
God given constitutionally protected right in perpetuity protected by all the state
constitutions and the Bill of Rights. People, either a taxpayer or a non-taxpayer have to
live somewhere and cannot be taxed for the mere privilege of existing. The Florida State
Constitution Article I. Sec 2. Basic Rights states that “All natural persons are equal
before the law and have inalienable rights, among which are the right to enjoy and
defend life and liberty, to pursue happiness, to be rewarded for industry, and to acquire,
possess and protect property.” The Substantive Rights cannot be taxed as stated in
Redfield v Fisher.

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"The individual, unlike the corporation, cannot be taxed for the mere privilege of
existing. The corporation is an artificial entity which owes its existence and charter
powers to the state; but, the individual's rights to live and own property are
natural rights for the enjoyment of which an excise cannot be imposed."
Redfield v Fisher, 292 P 813, at 819 (1930).

"The individual may stand upon his constitutional rights as a citizen. He is entitled to
carry on his private business in his own way. His power to contract is unlimited. He
owes no such duty [to submit his books and papers for an examination] to the State,
since he receives nothing therefrom, beyond the protection of his life and property. His
rights are such as guaranteed him by the law of the land [Common Law] long
antecedent to the organization of the State, and can only be taken from him by due
process of law, and in accordance with the Constitution for the United States of
America. Among his rights are a refusal to incriminate himself, and the immunity of
himself and his property from arrest or seizure except under a warrant of the law. He
owes nothing to the public so long as he does not trespass upon their rights."
Hale v. Henkel, 201 U.S. 43 at 47 (1905).

Wherefore it is a FACT that neither the state statutes nor the state constitution
of Florida provides a procedure to assess and levy within the situs of the state a
commercial ad valorem property tax of any kind upon non-commercial property
used strictly as a dwelling home (shelter) of its owner. Therefore it is a FACT that
the public servants of the State of Florida thru a scheme of taxation with pure intent
to defraud the people of the State of Florida, are collecting monies WITHOUT
lawful authority to do so and are truly in direct violation of the supreme law of the
land and a clear usurpation of power not granted by THE LAWS OF THE UNITED
STATES OF AMERICA, AND THE CONSTITUTIONS OF THE SEVERAL
STATES OF THE AMERICAN UNION.

“Private property is owned and controlled by private individuals. There is no monetary

or proprietary interest that a government at any level has in controlling property
belonging to a private individual. The property owner decides with whom he/she
wishes to negotiate, procure a contract, dispose of or improve property.”
Jones v. Mayer Co., 392 U.S. 409 (1968).

The American people, newly established sovereigns in this republic after the
victory achieved during the Revolutionary War, became complete owners in their
land, beholden to no lord or superior; sovereign freeholders in the land themselves.
These freeholders in the original thirteen states now held allodial the land they
possessed before the war only feudally. This new and more powerful title protected
the sovereigns from unwarranted intrusions or attempted takings of their land, and
more importantly it secured in them a right to own land absolutely in perpetuity.

Anyone holding to the contrary is invited to evidence the law upon which they
rely for that position.

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